Paramount Tuesday bought “Parents’ Night,” a comic spec about a group of fourth-graders who discover that their least favorite teacher is poised to become principal in five days.

It becomes “Mission: Impossible” with pre-pubescent operatives trying to sabotage the promotion before it happens.

Paramount paid $ 200,000 against $ 400,000 for the spec, with Wendy Finerman attached to produce along with Doug Jones, who came up with the story.

Steven Melching wrote the script. Jones and Melching are managed by Warren Zide, who will be associate producer and who made the deal with Amy Ferris of International Creative Management.

It’s the first sale for Jones, 28, and Melching, 26, who both worked at New Line, where Melching was intern and Jones trained Zide in the mailroom.

After Zide exited his post as ICM assistant to hang a management shingle, then landed a quick $ 400,000 against $ 1 million sale at New Line of “Mango” by first-timers Miles Millar and Alfred Gough, his former New Line friends brought him “Night.”

Finerman, led by development execs Margaret French Isaac and Greg Mooradian, brought the spec to Paramount, where she’s producing “Forrest Gump.”

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